Men's U.S. Fabric Cotton Polo Shirt from Germany
A knitted cotton polo shirt cut and sewn in a CBTPA beneficiary country like Honduras from 100% cotton jersey fabric wholly formed in the U.S. from U.S.-spun yarns, using U.S.-made thread. This qualifies under HTS 9820.11.18 as it meets the strict U.S. yarn-forward rules for CBTPA apparel benefits. The garment features a classic collar, three-button placket, and short sleeves for everyday wear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide certificates proving U.S. origin of all yarns, fabrics, and thread used in production
• Maintain detailed records showing the fabric was wholly formed in U.S. from U.S. yarns before export to CBTPA country
• Ensure sewing thread is documented as U.S.-formed to qualify for this preferential tariff treatment